Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 14202 — Hearings

Cal. Rev. & Tax. Code § 14202

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

For purposes of the hearing referred to in Section 14201, the Controller has all of the following:

Citator

Cal. Rev. & Tax. Code § 14202 — Hearings is in force in the current edition of the Code, and nothing recorded condemns it.

For purposes of the hearing referred to in Section 14201, the Controller has all of the following:

(a) Jurisdiction to require the attendance before him or her of any person who he or she may have reason to believe possesses knowledge of any facts that will aid the Controller in the determination of the tax.

(b) All the powers of a referee of the superior court.